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A joint professional body submission in relation to TD 2005/D28

Published on 28 Oct 05 by THE TAX INSTITUTE

A submission prepared by the joint professional bodies relating to the draft tax determination TD 2005/D28 Income tax: what do the words 'can deduct' mean in the context of those provision in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?

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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



TAXATION INSTITUTE OF AUSTRALIA

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ICAA



NATIONAL INSTITUTE OF ACCOUNTANTS

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